When calculating Zakat on wealth, is the annual value or the quarterly payment for housing rent to be deducted?

The zakat (definition) on salary is considered zakat on acquired wealth, and its methodology has been previously explained. As for the issue of rental value, whatever was paid before the zakat became due is not counted towards it. And whatever was deferred after the benefit was utilized is a debt owed by him, and it is more cautious not to deduct it from the zakat.